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SCHEDULE 33E+W+S+N.I.Part 4: consequential amendments

Finance Act 2008E+W+S+N.I.

4In paragraph 15 of Schedule 41 to FA 2008 (penalties: failure to notify: interaction with other penalties), after sub-paragraph (1) insert—

(1A)In sub-paragraph (1) “any other penalty” does not include a penalty under Part 4 of FA 2014 (penalty where corrective action not taken after follower notice etc).